Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
HC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule 10A by adding bank details on the GST portal. Upon such compliance the revenue authority is to consider revocation of registration. The court held that an opportunity of hearing was afforded and that the cancellation resulted from a procedural default attributable to the petitioner's chartered accountant, but reinstatement into the tax regime served the public interest. The petitioner was ordered to pay costs of Rs.50,000 to the department, payable along with any pending GST returns. The petition is allowed.
HC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule 10A by adding bank details on the GST portal. Upon such compliance the revenue authority is to consider revocation of registration. The court held that an opportunity of hearing was afforded and that the cancellation resulted from a procedural default attributable to the petitioner's chartered accountant, but reinstatement into the tax regime served the public interest. The petitioner was ordered to pay costs of Rs.50,000 to the department, payable along with any pending GST returns. The petition is allowed.
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